21/03/2026
The future of church buildings is the biggest heritage crisis facing the UK. This January, the UK Government confirmed the end of Listed Places of Worship Grant Scheme. It will be replaced by a £92 million four-year-fund called the Places of Worship Renewal Fund. We welcome the funding, but there's a catch. Churches will now have to pay tax.
We are thankful that the UK Government listened to us and have renewed support for churches, but this should be seen as a first step in the process. It’s imperative we get this right so that historic places of worship will benefit from the new scheme.
Churches depend overwhelmingly on volunteers; the scheme will need to be simple, accessible and predictable. We are concerned that this grant application process will be burdensome for churches, many of which rely on volunteers and do not have paid staff who can fill out expressions of interest and funding applications. Through our Support Officers, who work on the ground in every UK nation, we know that many churches have been put off applying to grant funders because of the long application process with no guarantee of success.
Wales/Cymru, Scotland and Northern Ireland must not be neglected – places of worship there need support too. We understand that Historic England, which will operate the new scheme, has a remit of supporting places of worship in England only. The Department For Culture, Media and Sport must urgently work out how they can deliver support in Wales/Cymru, Scotland and Northern Ireland.
Support must be timely and able to help churches in emergencies. The new grant scheme needs to work in an agile way, so that it does not slow down urgent repair works, particularly following bad weather and storms.
The UK Government should ensure that all listed places of worship across the UK can reclaim all VAT costs on repairs and maintenance of their buildings. This brings them in line with other heritage assets, such as museums. It is not right that it costs 0% to demolish a listed church, when listed churches will now have to pay 20% tax to maintain the building. Churches across the UK save the NHS costs of £8.3 billion a year from community support they host and run in their buildings. A small thing for the UK Government, but what would make a huge difference to churches, is to remove this tax burden.
Find out more about the changes at our website: https://www.nationalchurchestrust.org/VAT
📸 © Mike Riddell (All Saints and St Andrew, Kingston, Cambridgeshire)